"Lithuania has combined EU single-market access, a pragmatic supervisor and eurozone stability to become a preferred jurisdiction for EU entrepreneurs, fintech founders and investors. The legal framework is predictable, licensing is aligned with EU directives, and operational infrastructure such as SEPA access is available to non-bank payment institutions via the central bank's rails. The result is a jurisdiction where incorporation and authorisation can be staged efficiently without compromising regulatory substance."
"For most operating companies and fintech platforms, the private limited liability company (UAB) is the default structure. The minimum share capital is 2,500 euros, and a sole director model is permitted, with optional supervisory bodies. Public limited companies (AB) signal scale and are designed for capital markets or broader investor bases; the minimum share capital is 40,000 euros. Both are separate legal persons under Lithuanian law, allowing ring-fencing of risk within corporate groups."
"The standard corporate income tax rate is 15 percent. A reduced 5 percent rate may apply to small companies that meet statutory employee and revenue thresholds; careful monitoring is required to avoid inadvertent loss of eligibility. Lithuania has implemented the EU Anti-Tax Avoidance Directive interest limitation rule, which generally caps net borrowing costs at 30 percent of EBITDA with a 3 mi"
Lithuania combines EU single-market access, a pragmatic supervisor and eurozone stability to attract entrepreneurs, fintech founders and investors. The legal framework is predictable, licensing aligns with EU directives, and non-bank payment institutions can access SEPA via central bank rails. Incorporation and authorisation can be staged efficiently while maintaining regulatory substance. The default corporate vehicle is the UAB with €2,500 minimum capital; ABs require €40,000 and signal scale for capital markets. Governance predictability supports investor diligence through shareholder agreements in UABs and prescriptive governance rules for ABs. Corporate tax is 15% with a 5% reduced rate for qualifying small companies, and interest limitation rules cap net borrowing costs.
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